SB-2099 - Tax on your guns or internet rumor?
HR-45 - Bobbie Rush's Federal Gun Licensing gets tied into the rumor.

ISRA receives several emails a week, asking about the validity of something like this:

Federal law requiring disclosure of all guns on your tax forms

Below is a back-door federal approach to national gun registration. It will be passed administratively and won't even require a vote by Congress.

Remember, the socialist takeover CANNOT succeed without disarming the public. This is step one; a national list of who has what guns.

Subject: senate bill SB-2099 / amendment to internal revenue act of 1986

Senate Bill SB-2099 will require us to put on our 2009 1040 federal tax form all guns that you have or own. It may require fingerprints and a tax of $50 per gun.

This bill was introduced on Feb. 24. This bill will become public knowledge 30 days after it is voted into law. This is an amendment to the Internal Revenue Act of 1986. This means that the Finance Committee can pass this without the Senate voting on it at all..

The full text of the proposed amendment is on the U.S. Senate homepage, http://www.senate.gov/ You can find the bill by doing a search by the bill number, SB-2099.

You know who to call; I strongly suggest you do. Please send a copy of this e-mail to every gun owner you know.

So what is this?   And if it is a threat, why hasn't the ISRA or the NRA urged you to take action?

There really was a Senate Bill 2099, introduced by anti-gunner Sen. Jack Reed (D-RI) but it was in the year 2000.  And it didn't go anywhere.

What this bill would have done would have expanded the National Firearms Act of 1934 to encompass all common firearms to tax and register their sale with the same kind of bureaucracy that goes along with the transfer of machine guns, short-barreled shotguns, and silencers.  The $50 tax and the fingerprinting were indeed part of the attempt, but nothing to do with your Form 1040.

But, to repeat, it's old, it's dead, it's not going anywhere, thanks to the vigilance of gun owners across the nation.

Update with HR-45:
Later versions of email about SB-2099 add confusion by describing, in the same post,  HR-45, submitted by Congressman Bobby Rush (IL1-D), the Blair Holt Firearm Licensing & Record of Sale Act of 2009.  This bill is very far reaching, so much so that is has no support from any of Bobby Rush's peers.  Repeat, the bill has no support, no sponsors other than Rush.  Congressman Rush submits a similar bill every session, and it never goes anywhere.  The ISRA and other Second Amendment supporters will remain vigilant,  but the email messages making the rounds make passage of the bill seem eminent.  The bill is stagnant, not moving.

Quoting Jeff Knox @ The Firearms Coalition:
If passed, this bill would require that anyone wishing to purchase, own, or possess a "qualifying firearm" - that's any handgun, and any long gun capable of accepting a detachable magazine - would have to be licensed by the state or the federal government in a licensing program managed by the Attorney General. To get a license you would have to prove you're you, provide a passport-style photo, a thumbprint, and take a written exam which includes questions about firearms safety, safe storage, the risks of firearms ownership, and anything else the Attorney General deems appropriate. All transfers would be required to go through a licensed dealer with the exception of occasional gifts or bequests between parents, children (18 or over), and grandparents, or loans of not more than 30 days between "persons who are personally known to one another." (It actually says that. I'm not making this up.) And all transfers would have to be recorded in a "Transfer Record" established and maintained by the Attorney General. " ...

The people who forward these and similar emails are alarmed, naturally, and well intentioned.